3 Answers
3

While there is no official and accurate word on why does the character Time speak with that particular accent, the actor Sacha Baron Cohen admitted in one of the interviews that the accent is slightly Bavarian. (Though he is not sure!)

Quoting from his interview:

Q. Sacha, how did you arrive at your accent?

Sacha Baron Cohen: He’s slightly Bavarian… I don’t know. Bavaria by way of California. [Puts
on the accent] He has that kind of overly pompous, very emphatic way
of talking, where everything seems very crucial even though it can be
complete nonsense.

With Time it’s like how he holds himself, his walk, how he sits, you
know, it being a thing whereby we’d already had a lot of English
accents. And Sacha could do pretty much anything.

And we thought time
as a concept is a kind of a Swiss idea, like clock makers etcetera. And
in Switzerland there are two languages, French and German. So we
thought German was quite precise in its language.

And then we thought, well, you can’t just do a basic, German, you
know, you have to do something fun with it. And so we thought like who
has an interesting voice who is German? And we came up with our
friend– our documentarian friend who Time is basically based upon.

Well, Sacha and I have worked together for years creating characters, so we had a fun time doing that. When you talk slowly and precisely, even if you’re saying things that aren’t intelligent, you sound intelligent. That felt like a good thing for the character to have.

So, does he give any reasons in that clip? Anything else you would deem worth summarizing to makes this into more than a mere link-only answer?
– Napoleon Wilson♦Sep 21 '16 at 15:27

@NapoleonWilson That's all he says on the topic. There doesn't seem to be an explanation for it.
– BCdotWEBSep 21 '16 at 15:29

3

Still better to include what he said in the video
– Ankit SharmaSep 21 '16 at 15:29

I'll add a transcription of the relevant phrase later, but --spoiler alert -- it is basically "we came up with this character".
– BCdotWEBSep 21 '16 at 15:31

1

Well, they do say quite a bit more about his character, which seems slightly related to his accent, namely that he's all about being over-the-top and a "confident idiot" and "buffoon"-like. This seems to go quite well with an overstilted accent of any kind. So reducing it to a mere "we came up with this for no reason" would do the interview a little injustice.
– Napoleon Wilson♦Sep 21 '16 at 21:11